Foundation Healthcare (FDNH) 8-K Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard

Exhibit 16.1

[Eide Bailly Letterhead]

November 2, 2012

Securities and Exchange Commission

450 5^th Street NW

Washington, DC 20549

Ladies and Gentlemen:

On October 30, 2012, we provided notice of our resignation as the independent registered public accounting firm for Graymark Healthcare, Inc. (the Company).

We have read the Company’s disclosure set forth in Item 4.01, “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated November 2, 2012, and are in agreement with the disclosures in the Current Report, insofar as they pertain to our firm. We have not been requested to, nor are we providing any representations related to the other disclosures included in this Form 8-K.

Sincerely,

/s/ Eide Bailly LLP

Eide Bailly LLP